When Stephen McDow discovered there was an extra $110,000 from the IRS in his checking account, it was probably one of the best days of his life.

Unfortunately, the money wasn’t for him.

It was actually intended for an unnamed woman who had “inadvertently” provided the IRS with an account number that had been closed and reassigned to McDow, causing all of her money to go to his account instead.

Within a day of the cash deposit, McDow began spending the funds on various bills, according to Prosecutor Matt Lockhart in a CBS Los Angeles report. McDow says he spent approximately $60,000 on car and student loans.

Because he did not report the mistake and used funds that were not his own, McDow is now charged with grand theft by misappropriation of lost property. The crime is heightened because the property value exceeds $65,000.